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Електронний архів Житомирського державного технологічного університету

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Title ????????? ?????????? ?? ???????? ?????? ?? ?????? ????????? ???????? ???????? ??? ?????????? ????????????? ????
Historical background and current approach to accounting own capital allocation between owners of corporate rights
 
Creator ????????, ?.?.
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Legenchuk, S.F.
Polishchuk, I.R.
 
Subject ??????? ???????
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equity
corporate law
share capital
net assets
corporate capital
dividend policy
 
Description ???????? ?????????? ???? ???????? ??????????? ?? ???????? ????????? ?? ?????? ???????????, ??? ?? ??? ???? ?????????, ??? ???????????? ????????? ??????????? ??????????????? ?????? ?????????? ????????. ?????????????? ??????????? ???????????? ?????? ???????? ?????? ?????????? ???????? ??? ??????? ??????????. ????????????? ?????????? ??????? ?????????????? ????????. ???????? ????????????? ?????? ????????????? ??????, ?????????? ???????? ? ?????????????? ????????. ??? ????????????? ????????? ?????????? ??????????? ????????????? ? ???????? ?????? ????????????? ???????? ??????? ??????? ????????? ?? ?????????? ?????? ?????? ?? ?????? ????????? ????????????. ????????????? ??????? ?????????? ??????? ?????????????? ???????? ??????????? (?????????, ??????????) ? ??????????? ??????? ??????? ???????????? ??????? ?? ???????????? ??? ???????????? ?????????????? ???? ?????????? ? ????????? ???????? ????????????? ???? ?????????. ???????????????? ??? ???? ??????????? ????????: ?????????????, ????????? ? ???????????.
The characteristics of the subjects and methods of production of means
of production which arise under these conditions, to establish business accounting for share capital are shown. The feasibility of different ways of
accounting for share capital payment of dividends is analyzed. The definition
of "corporate capital" is proposed. The interrelation of the concepts
"corporate law", "capital" and "corporate capital" is determined. The
indicator "turnover period of capital" as the ratioof term contribution to the
life of a company is proposed to apply in the present conditions for equitable
distribution of financial results. The procedure for determining the amount of
corporate capital founders (participants, shareholders) including the period of
turnover of assets invested in a company to ensure the continuity of its
operations and performance of the corporate rights of property owners is
offered. Three types of dividend policy such as conservative, aggressive and
compromise are characterized.
 
Date 2016-04-07T10:36:19Z
2016-04-07T10:36:19Z
2015
 
Type Article
 
Identifier http://eztuir.ztu.edu.ua/123456789/2628
 
Language uk
 
Relation ???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ???????? ?????;???.2(32)
 
Publisher ????